32) On January 1, 2022, Clintwood Company issued a $1,000, ten-year, 10\% bonds payable (interest payable each December 31 ). Required: For the three assumptions below, complete the following schedule if the fiscal year end is December 31, and straight-line amortization is used: Transaction Sale 100 Sale e 96 Sale e 104 Assumption Assumption 2 Assumption 3 1 A. Cash received on issuance B. Interest expense for 2022 C. Net bond carrying value on the December 31, 2022 balance sheet